2019 (9) TMI 1103

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....ndustry situate at Hargaon, in district Sitapur. The revisionist in its business of Selling Sugar had also collected the amount of Entry Tax from the purchasers and had deposited the same with the competent authority in the following manner, which is quoted herein below:-. Sl. No. Rupees Date Period of delay 1 Rs. 12,61,840 31.03.2001 5 days 2 Rs. 17,66,612 18.04.2001 24 days 3 Rs. 48,000 18.04.2001 24 days 4 Rs. 17,67,775 04.06.2001 71 days 5 Rs. 12,43,782 06.06.2001 73 days He has further submitted that revisionist had challenged the order of the Commercial Tax Tribunal dated 25.05.2005 in Trade Tax Revision No. 54 of 2005 which has been dismissed by holding that t....

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.... time allowed, the tax due from him; or (f) fails to issue a bill or cash-memo in accordance with the provisions of sub-section (40 of Section 8-A; or (g) being liable for registration under this Act, carries on or continues to carry on business without obtaining registration or without furnishing the security demanded under Section 8-C; or (h) makes a false verification or declaration on an application for registration or in connection with any other proceeding under this Act; or (i) refuses to permit or refuses or neglects to produce for inspection or examination any book, document or account or refuses to allow copies to be taken in accordance with the provisions of Section 13; or (j) obstruct....

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.... (qq) realises any amount as trade tax on sale or purchase of goods or any amount in lieu of such tax by giving it any different name or colour in contravention of the provisions of sub-section (2) of Section 8-A; or (r) otherwise acts in contravention of the provisions of this Act or the Rules made thereunder; It may, after such inquiry, if any, as it may deem necessary, direct that such dealer or person shall pay, by way of penalty, in addition to the tax, if any, payable by him,-" From a perusal of Section 15-A (1) (a) it is clear that in order to impose penalty upon the assessee a finding has to be returned to the effect that there was no reasonable cause for depositing the tax within time. That the asses....